https://www.taxtmi.com/highlights?id=34860 Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause (a) of Explanation 1 is applicable only "in relation to that year" i.e. the year in which employment is taken outside India. Thereafter, for subsequent years, the residential status has to be seen as per the provisions of clause (b) to Explanation 1 since owing to employment/self-employment the assessee is "being outside India"- AT en-us Thu, 18 May 2017 10:35:33 +0530 Thu, 18 May 2017 10:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34860 Determination of residential status of assessee - Relaxation of period of 60 days as per section 6(1)(a) to 182 days when employment is taken outside India as per clause (a) of Explanation 1 is applicable only "in relation to that year" i.e. the year in which employment is taken outside India. Thereafter, for subsequent years, the residential status has to be seen as per the provisions of clause (b) to Explanation 1 since owing to employment/self-employment the assessee is "being outside India"- AT Highlights Income Tax Thu, 18 May 2017 10:35:33 +0530 https://www.taxtmi.com/highlights?id=34860